Sheffield Sports sells volleyball kits that it purchases from a sports equipment distributor. The following static budget based on sales of 2,000 kits was prepared for the year. Fixed operating expenses account for 80% of total operating expenses at this level of sales.

Sales Revenue		$	100,280
Cost of goods sold (all variable)			60,100
Gross margin			40,180
Operating expenses			35,170
Operating income		$	5,010

Prepare a flexible budget based on sales of 1,494, 2,690, and 3,870 units. (Round unit values to 2 decimal places e.g. 15.25 and all other answers to 0 decimal places, e.g. 1525. If operating income is negative, enter amounts using a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)

		Unit		1,494		2,690		3,870
		$		$		$		$
		$
		$
				$		$		$